On July 8, 2025, Belgium confirmed that mandatory structured e-invoicing for domestic B2B transactions between VAT-registered taxpayers will begin on January 1, 2026, as per the Law of 6 February 2024. The obligation excludes B2C transactions, exempt or foreign transactions, and non-VAT-registered or bankrupt entities. Invoices must use the Peppol BIS format or a EU-compliant alternative, but all... Read more

Belgium will mandate B2B e-invoicing from January 1, 2026, under the Royal Decree of 8 July 2025, in line with the EU’s ViDA initiative. The standard format will be Peppol BIS (UBL), with alternatives allowed only by mutual agreement and EU compliance. All VAT-registered businesses must be able to send and receive e-invoices. Penalties for non-compliance start at €1,500 and rise to €5,000 for repe... Read more

Belgium’s FPS Finance has granted deadline tolerance for the mandatory transition to GKS 2.0 cash register systems in the hospitality sector, due to a shortage of certified devices. Catering businesses without an existing GKS now have until 1 January 2026 to comply, with the option to voluntarily switch to GKS 2.0 or temporarily install GKS 1.0. Read more

On May 23, 2025, Belgian FPS Finance released version 1.3 of the “Registered Cash Register System – Technical Specifications,” introducing key updates to support GKS 2.0 implementation. Notably, the FDM buffer must now be accessible to back-office systems for reading and copying, enhancing auditability and data extraction. Read more

On May 12, 2025, the Belgian FPS Finance released version 1.07 of the API protocol outlining communication between Fiscal Data Modules (FDMs) and the Fincloud platform, a core element of the new GKS 2.0 fiscal system. The update defines technical specifications for secure data exchange, including JSON-based transmission of fiscal or "no operation" events and mandatory confirmations from the Fincloud system. Read more

Starting July 1, 2030, the EU will eliminate the Intra models for VAT reporting, replacing them with mandatory electronic invoicing under Directive 516/2025. The new system, part of the VIDA 2030 Package, will require businesses to issue standardized e-invoices for all intra-EU B2B transactions, with data transmitted to VIES for cross-border VAT monitoring and fraud prevention. This shift aims to... Read more